In which condition import of goods or services liable to RCM
This query is : Resolved
02 February 2026
in which condition import of goods r services liable to pay under RCM.
03 February 2026
Import of goods → RCM always applies, IGST paid at customs.
Import of services → RCM applies only if supplier is outside India, recipient in India, and place of supply in India.
In both cases, IGST paid under RCM is generally eligible for ITC (subject to conditions).
Import of services → RCM applies only if supplier is outside India, recipient in India, and place of supply in India.
In both cases, IGST paid under RCM is generally eligible for ITC (subject to conditions).
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